- 14 - 6651(a)(1) in each year. See Waitzkin v. Commissioner, T.C. Memo. 1992-216. 7. Additions to Tax Under Sec. 6654 Respondent determined additions to Mr. Tillman’s 1990 and 1991 taxes under section 6654, asserting that he failed to pay estimated tax. An addition to tax under section 6664 is mandatory unless one of the exceptions contained in that section applies. Recklitis v. Commissioner, 91 T.C. 874, 913 (1988). None of these exceptions apply. Thus, we sustain respondent on this issue. 8. Penalty Under Sec. 6662(a) Respondent determined a penalty under section 6662(a) for petitioners’ 1989 taxable year, asserting that their underpayment of income tax for 1989 was due to negligence or intentional disregard of rules or regulations. Section 6662(a) imposes a penalty equal to 20 percent of the portion of the underpayment attributable to negligence. Negligence is defined to include any failure to make a reasonable attempt to comply with the provisions of the Code. Sec. 6662(c). Negligence has also been defined to include a lack of due care or a failure to do what a reasonable and ordinarily prudent person would do under the circumstances. Accardo v. Commissioner, 942 F.2d 444, 452 (7th Cir. 1991), affg. 94 T.C. 96 (1990). Petitioners must prove that respondent's determination of negligence is erroneous. Id. at 452; Bixby v.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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